Exhibit 99.4

Date: March 1, 2024

MKDWELL Tech Inc.

1F, No. 6-2, Duxing Road,

Hsinchu Science Park,

Hsinchu City 300, Taiwan

Dear Sirs and Madams:

Pursuant to Rule 438 under the Securities Act of 1933, as amended, I hereby consent to the references to my name in the Registration Statement on Form F-4 (the “Registration Statement”) of MKDWELL Tech Inc. (the “Company”) and any amendments thereto, which indicate that I have accepted the nomination to become a director of the Company.

Sincerely yours

/s/ Chung-Yi Sun

Name: Chung-Yi Sun